Compute for the following:

a. Break-even sales in pesos and units

b. Sales volume needed to achieve net income of P150,000

Given:

Sales	1,400,000.00
Var Cost	560,000.00
Cont Mar	840,000.00
Fixed Costs	800,000.00
Net Income	40,000.00

Contribution margin ratio is 60%

Selling price per unit is P20.

Please give Answers only on Excel file, thank you.